Part 4 Shares to which Schemes can Apply
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 4 Shares to which Schemes can Apply

Requirements relating to shares that may be subject to share options: introduction

15

(1)     A CSOP scheme must meet the requirements of—

paragraph 16 (shares must be ordinary shares of certain companies),

paragraph 17 (requirements as to listing), [and]

paragraph 18 (shares must be fully

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